WADLOW v. COMMISSIONER

Docket No. 21017-96.

112 T.C. 247 (1999)

ROBERT E. WADLOW AND CONNIE V. WADLOW, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 11, 1999.


Attorney(s) appearing for the Case

A. Jerry Busby, for petitioners.

John W. Duncan, for respondent.


OPINION

NIMS, Judge:

Petitioners have made overpayments of their 1991 and 1992 Federal income taxes in the following amounts:

     Year                                              Overpayment

    1991 ..............................................   $322
    1992 ..............................................    322

Unless otherwise indicated, all section references are to sections of the Internal Revenue...

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